[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR31]

[Page 874]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents
 
                 Subpart E_Places Subject to Special Tax
 
Sec.  31.58  Hotels.

    The proprietor of a hotel who conducts the sale of liquors 
throughout the hotel premises shall pay but one special tax, or shall 
register only once per tax year during the suspension period described 
in Sec.  31.21(b). For example, different areas in a hotel such as 
banquet rooms, meeting rooms, guest rooms, or other such areas, operated 
by the proprietor, collectively constitute a single place of business. 
Where any concessionaire conducts the sale of liquors at two or more 
areas in a hotel, such areas shall be regarded as a single place of 
business, and he shall pay but one special tax, or shall register only 
once per tax year during the suspension period in accordance with Sec.  
31.21(b).

[25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-379, 61 FR 31426, June 20, 1996 and further 
redesignated by T.D. TTB-25, 70 FR 19884, Apr. 15, 2005; T.D. TTB-36, 70 
FR 62250, Oct. 31, 2005]